Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory Units started this period 72,000 928,000 100% 80% Units completed and transferred out Ending work in process inventory 790,000 210,000 100% 90% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 325,000 220,275 $ 545,275 2,175,000 4,185,225 6,360,225 $ 6,905,500 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent Units of Production (EUP) - Weighted Average Method Total units Direct Materials Units Percent Complete EUP Percent Complete Conversion EUP